1 ) |
The following information pertains to Parsons Co .: |
||
Preferred stock , cumulative : | |||
Par value per share |
$ 100 |
||
Dividend rate |
8 % |
||
Shares outstanding |
9,000 |
||
Dividends in arrears |
none |
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Common stock : | |||
Par value per share |
$ 10 |
||
Shares issued |
100,000 |
||
Dividends paid per share |
$ 2.00 |
||
Market price per share |
$ 47 |
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Additional paid-in capital |
$ 480,000 |
||
Unappropriated retained earnings ( after closing ) | |||
$ 250,000 | |||
Retained earnings appropriated for contingencies | |||
$ 280,000 | |||
Common treasury stock : | |||
Number of shares |
9,000 |
||
Total cost |
$ 240,000 |
||
Net income |
$ 610,000 |
( b ) |
Earnings per share of common stock |
$ |
per share |
||
( c ) |
Book value per share of common stock |
$ |
per share ( d ) |
Payout ratio of common stock |
|
% ( e ) |
Return on common stock equity |
|
% |